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NY R00952

November 3, 2004

CLA-2-18:RR:NC:SP:232 R00952


TARIFF NO.: 1806.90.9090

Mr. Jonny Walter McLaws
Industrias Alimenticas McLaws, CA
9700 E. Bay Harbor Drive – Apt. #401
Bay Harbor Islands, FL 33154

RE: The tariff classification of Chocolate Sprinkles from Venezuela

Dear Mr. McLaws:

In your letter dated October 15, 2004, you requested a tariff classification ruling.

You supplied descriptive literature and product photographs with your request. The subject merchandise is described as chocolate sprinkles. This product is to be used as a topping for cakes, cookies, ice cream, and/or other desserts. The product photographs show a small glass jar and a larger plastic pouch, both intended for retail sale. The sprinkles are said to consist of 60.1 percent sugar, 19.7 percent cocoa powder, 19.1 percent hydrogenated vegetable oil, and traces of lacquer and lecithin.

The applicable subheading for the chocolate sprinkles will be 1806.90.9090, Harmonized Tariff Schedule of the United States (HTS), which provides for Chocolate and other food preparations containing cocoa: Other: Other: OtherOther. The rate of duty will be 6 percent ad valorem.

Articles classifiable under subheading 1806.90.9090, HTS, which are products of Venezuela, are currently entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP, however, is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check the Customs Web site at www.customs.gov. At the Web site, click on "CEBB" and then search for the term "T-GSP".

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist John Maria at (646) 733-3031.


Robert B. Swierupski

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